Enter the actual amount paid including VAT. It must be proven by a document (e.g. invoice, receipt). For mixed use (professional and private), please enter only the professional portion.
Example: Partial use
Description: Smartphone Samsung Galaxy S22, new price 800 Euro, 80% professional use
Amount: 640 Euro
Immediate depreciation:
Work equipment up to 800 Euro net (952 Euro gross at 19% VAT) can be fully depreciated immediately.
For computers and software, immediate full depreciation has been applicable since 01.01.2021, even for acquisition costs over 800 Euro (BMF letter dated 26.02.2021).
Depreciation over several years (monthly)
Work equipment over 800 Euro net must be depreciated over the period of use (see BMF depreciation table).
Example:Depreciation over several years
On 15 July 2025, a Leica RTC360 precision laser measuring device was purchased for professional use (surveying technology) for 2.380 Euro. The useful life is 3 years (according to the BMF depreciation table). The monthly depreciation is 66,11 Euro (= 2.380 Euro ÷ 36 months).
Description: Leica RTC360 precision laser measuring device, new price 2.380 Euro, professional use
Amount: 396.66 Euro
Year
Depreciation
2025
396,66 Euro
2026
793,32 Euro
2027
793,32 Euro
2028
396,70 Euro
Total
2.380,00 Euro
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Persönliche Steuertipps im Wert von 312 Euro (Durchschnitt)
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